HMRC Benefits in Kind (BiK) issue.
Your organisation may have been approached by HMRC with regard to BiK from parts of ICF grants being used to cover items such as taxi fares during the pandemic.
At one time, this may have been covered by a PSA (PAYE Settlement Arrangement), this was withdrawn earlier this year.
The organisation, or staff may be asked to pay the tax on the BiK, and this may involve the completion of a P11D. Therefore, you may need to support your staff with this and ensure that you get the correct advice from your financial and legal advisors to pass on to your staff.